Delayed Appeal Condoned for Vivad-se-Vishwas Participation

The Tribunal condoned the delay of 688 days in filing the appeal due to the assessee's intention to avail the Vivad-se-Vishwas scheme. The appeal was treated as withdrawn, with the option for the assessee to reinstate it through a Miscellaneous Petition if the scheme's outcome is unfavorable.

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Issues: Delay in filing appeal before the Tribunal, Condonation of delay, Availing Vivad-se-Vishwas scheme, Dismissal of appeal as withdrawn

Delay in filing appeal before the Tribunal:
The appeal was filed with a delay of 688 days, and the assessee sought condonation of the delay. The reasons for the delay included the belief that the appeal was pending before the CIT(A) and lack of awareness regarding the order passed by the CIT(A). The Tribunal, upon perusal of the affidavit, acknowledged the reasons provided by the assessee but expressed that the reasons for the belated filing cannot be appreciated. However, considering the assessee's desire to avail the Vivad-se-Vishwas scheme for the relevant assessment year, the Tribunal decided to condone the delay and proceed with hearing the appeal.

Condonation of delay:
The Tribunal, after reviewing the affidavit filed by the assessee explaining the reasons for the delay in filing the appeal, decided to condone the delay of 688 days in filing the appeal before the Tribunal. Despite expressing that the reasons for the delay cannot be appreciated, the Tribunal adopted a lenient approach in the interest of justice due to the assessee's intention to avail the Vivad-se-Vishwas scheme for the assessment year in question.

Availing Vivad-se-Vishwas scheme:
The assessee expressed the desire to avail the Vivad-se-Vishwas scheme for the relevant assessment year and was in the process of filing the appropriate forms before the Revenue. The Revenue had no objection to the assessee availing the scheme. Considering the facts and circumstances of the case, the Tribunal decided to treat the appeal as withdrawn, in line with a decision of the Hon'ble High Court of Madras, allowing the assessee the liberty to restore the appeal if the decision on the declaration filed under the Vivad-se-Vishwas scheme is not in favor of the assessee.

Dismissal of appeal as withdrawn:
The Tribunal, based on the assessee's desire to avail the Vivad-se-Vishwas scheme, dismissed the appeal as withdrawn. However, it was clarified that if the assessee's case is not accepted in the scheme by the Revenue at a later stage, the assessee would have the liberty to file a Miscellaneous Petition before the Tribunal within the prescribed time limit to reinstate the appeal. The dismissal of the appeal as withdrawn was ordered accordingly.

This detailed analysis covers the issues of delay in filing the appeal before the Tribunal, the condonation of delay, the assessee's intention to avail the Vivad-se-Vishwas scheme, and the dismissal of the appeal as withdrawn, providing a comprehensive overview of the judgment delivered by the Appellate Tribunal ITAT Hyderabad.

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